Vision & MissionObjectivesMandateOrganizational Chart


The Office of the Provincial Accountant  is envisioned to be a globally competitive financial information center, equipped with state-of-the-art facilities, with competent and committed personnel, towards a complete, accurate, and timely recording and reporting of all financial transaction of the provincial government of La Union.


To provide reliable and timely financial information through an effective accounting and internal control systems, abreast with modern technology, ensuring financial security, transparent operations and well-defined accountability, thus achieving and effective and efficient delivery of genuine public services.


  • To install, discharge and maintain an effective accounting and internal control system in the Provincial Government ensuring all resources are utilized in conformity with laws, policies, e-NGAS, and are safeguarded against loss, wastage, and misuse
  • To report on the financial position and the results of operation of the Provincial Government for the information of all agencies, officials, and officers concerned
  • To establish financial data concerning past operations and present condition as managerial guide for future operations
  • To regulate the process of bookkeeping undertaking analysis of accounts, recording, classifying, summarizing and interpreting the results thereof for all transactions involving receipt and disposition of funds and properties


The Local Government Code of 1991 (R.A. 7160) provides under Section 47 4(b) and as per COA rules and regulations the following:

The accountant shall take charge of both the accounting and internal audit services of the local government unit concerned and shall:

  • Install and maintain an internal audit system in the Provincial Government of La Union
  • Prepare and submit financial statements to the governor and to the sanggunian concerned
  • Appraise the sanggunian and other local government officials on the financial condition and operations of the Provincial Government of La Union
  • Certify to the availability of budgetary allotment to which expenditures and obligations may be properly charged
  • Review supporting documents before preparation of vouchers to determine completeness of requirements
  • Prepare statements of cash advances, liquidation, salaries, allowances, reimbursements and remittances pertaining to the local government unit
  • Prepare statements of journal vouchers and liquidation of the same and other adjustments related thereto
  • Post individual disbursement to the subsidiary ledger and index cards
  • Maintain individual ledger for officials and employees of the governement unit pertaining to payrolls and deductions
  • Record and post in index cards details of purchased furniture, fixtures, and equipment, including disposal thereof, if any
  • Exercise such other powers and perform such other duties and functions as may be provided by law or ordinance

Organizational Chart